Seeks to exempt high speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetables oils, commonly known as bio - diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil from the addition al duty of excise (road and infrastructure cess) levied under clause 110 of the Finance Bill 2018 - 13/2018 - Central Excise - Tariff

India Exempts Bio-Diesel Blended Diesel from Additional Excise Duty Under Notification No. 13/2018-Central Excise.

The Government of India, through Notification No. 13/2018-Central Excise, exempts high-speed diesel oil blended with up to 20% bio-diesel (alkyl esters of long-chain fatty acids from vegetable oils) from the additional duty of excise, known as the Road and Infrastructure Cess. This exemption applies when the appropriate excise duties and taxes (central, state, union territory, or integrated) have been paid. The exemption is issued under the authority of the Central Excise Act, 1944, and the Finance Act, 2018, in the interest of public welfare.